{"id":225,"date":"2025-05-09T15:36:59","date_gmt":"2025-05-09T08:36:59","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=73"},"modified":"2025-08-05T10:12:27","modified_gmt":"2025-08-05T03:12:27","slug":"thanh-ly-hang-nhap-khau-quy-dinh-thu-tuc-va-cap-nhat-moi-nhat-2025","status":"publish","type":"post","link":"https:\/\/giaychungnhandautu.man.net.vn\/en\/thanh-ly-hang-nhap-khau-quy-dinh-thu-tuc-va-cap-nhat-moi-nhat-2025\/","title":{"rendered":"Liquidation of imported goods: Regulations, procedures and latest updates 2025"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/thanh-ly-hang-nhap-khau-quy-dinh-thu-tuc-va-cap-nhat-moi-nhat-2025\/#Thanh_ly_hang_nhap_khau_la_gi\" >What is import liquidation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/thanh-ly-hang-nhap-khau-quy-dinh-thu-tuc-va-cap-nhat-moi-nhat-2025\/#Dieu_kien_thanh_ly_hang_nhap_khau\" >Conditions for liquidating imported goods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/thanh-ly-hang-nhap-khau-quy-dinh-thu-tuc-va-cap-nhat-moi-nhat-2025\/#Thu_tuc_thanh_ly_hang_nhap_khau\" >Import liquidation procedures<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/thanh-ly-hang-nhap-khau-quy-dinh-thu-tuc-va-cap-nhat-moi-nhat-2025\/#Buoc_1_Xac_dinh_hinh_thuc_thanh_ly\" >Step 1: Determine the liquidation method.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/thanh-ly-hang-nhap-khau-quy-dinh-thu-tuc-va-cap-nhat-moi-nhat-2025\/#Buoc_2_Chuan_bi_ho_so\" >Step 2: Prepare the documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/thanh-ly-hang-nhap-khau-quy-dinh-thu-tuc-va-cap-nhat-moi-nhat-2025\/#Buoc_3_Khai_bao_hai_quan\" >Step 3: Customs declaration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/thanh-ly-hang-nhap-khau-quy-dinh-thu-tuc-va-cap-nhat-moi-nhat-2025\/#Buoc_4_Nop_ho_so_qua_he_thong_dien_tu\" >Step 4: Submit your application electronically.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/thanh-ly-hang-nhap-khau-quy-dinh-thu-tuc-va-cap-nhat-moi-nhat-2025\/#Buoc_5_Nop_thue_va_hoan_tat_thu_tuc\" >Step 5: Pay taxes and complete the procedures.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/thanh-ly-hang-nhap-khau-quy-dinh-thu-tuc-va-cap-nhat-moi-nhat-2025\/#Thanh_ly_hang_nhap_khau_cua_doanh_nghiep_che_xuat_DNCX\" >Liquidation of imported goods by export processing enterprises (EPEs).<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/thanh-ly-hang-nhap-khau-quy-dinh-thu-tuc-va-cap-nhat-moi-nhat-2025\/#Cap_nhat_moi_Cong_van_so_3365CHQ-GSQL_ngay_2542025\" >Latest update: Official document No. 3365\/CHQ-GSQL dated April 25, 2025<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/thanh-ly-hang-nhap-khau-quy-dinh-thu-tuc-va-cap-nhat-moi-nhat-2025\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2 id=\"ftoc-heading-1\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thanh_ly_hang_nhap_khau_la_gi\"><\/span><b>What is import liquidation?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Import liquidation is the process of handling, settling, or reselling imported goods that are no longer being used for their original purpose. Liquidation can take many forms, such as:<\/p>\n<ul>\n<li aria-level=\"1\">Exporting to foreign countries<\/li>\n<li aria-level=\"1\">Selling, giving away, gifting, or donating in the domestic market.<\/li>\n<li aria-level=\"1\">Destruction<\/li>\n<\/ul>\n<p>Typically, liquidated goods are fixed assets that have reached the end of their depreciation period, surplus raw materials after a project, or machinery that is no longer suitable for production and business needs. The main entities carrying out liquidation are import businesses and export processing enterprises (EPEs).<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-75\" src=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-dieu-kien-thanh-ly-hang-nhap-khau.png\" alt=\"\" width=\"768\" height=\"576\" \/><\/p>\n<h2 id=\"ftoc-heading-2\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Dieu_kien_thanh_ly_hang_nhap_khau\"><\/span><b>Conditions for liquidating imported goods<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The liquidation of imported goods must comply with certain conditions, depending on the type of goods:<\/p>\n<p>For machinery, equipment, and vehicles: Expiration of depreciation period, damage, technical faults, or no longer in use due to technological changes or production scale.<\/p>\n<p>Regarding raw materials and components: Excess compared to demand, substandard quality, unsuitable for production purposes.<\/p>\n<h2 id=\"ftoc-heading-3\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thu_tuc_thanh_ly_hang_nhap_khau\"><\/span><b>Import liquidation procedures<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The procedure for liquidating imported goods includes the following basic steps:<\/p>\n<h3 id=\"ftoc-heading-4\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_hinh_thuc_thanh_ly\"><\/span><b>Step 1: Determine the liquidation method.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Businesses need to clearly define the liquidation method, including:<\/p>\n<ul>\n<li aria-level=\"1\">Exporting to foreign countries<\/li>\n<li aria-level=\"1\">Sell or transfer for domestic consumption.<\/li>\n<li aria-level=\"1\">Give, donate, or destroy<\/li>\n<\/ul>\n<h3 id=\"ftoc-heading-5\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Buoc_2_Chuan_bi_ho_so\"><\/span><b>Step 2: Prepare the documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">The liquidation request document must clearly state the reasons and include a list of the goods.<\/li>\n<li aria-level=\"1\">Original import customs declaration<\/li>\n<li aria-level=\"1\">Documents proving the condition of the goods (inspection report, photographs, technical assessment, etc.)<\/li>\n<li aria-level=\"1\">Tax exemption cases: Deduction tracking slip, tax exemption certificate.<\/li>\n<\/ul>\n<h3 id=\"ftoc-heading-6\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Buoc_3_Khai_bao_hai_quan\"><\/span><b>Step 3: Customs declaration<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It depends on the specific case:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Export:<\/b>\u00a0Businesses file export declarations.<\/li>\n<li aria-level=\"1\"><b>Switch to domestic consumption:<\/b>\u00a0File a new import declaration to change the intended use.<\/li>\n<li aria-level=\"1\"><b>Destruction:<\/b>\u00a0Prepare a destruction report, declare to customs, and report to the environmental management agency.<\/li>\n<\/ul>\n<h3 id=\"ftoc-heading-7\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Buoc_4_Nop_ho_so_qua_he_thong_dien_tu\"><\/span><b>Step 4: Submit your application electronically.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>All documents must be submitted through the VNACCS\/VCIS system. In case the original import declaration is lost, the business must still declare everything in full as required.<\/p>\n<h3 id=\"ftoc-heading-8\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Buoc_5_Nop_thue_va_hoan_tat_thu_tuc\"><\/span><b>Step 5: Pay taxes and complete the procedures.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">Businesses pay any applicable taxes at the tax rate in effect at the time of filing the new tax return.<\/li>\n<li aria-level=\"1\">Customs officials checked the documents and confirmed that the clearance procedures were complete.<\/li>\n<\/ul>\n<p><b>Liquidation of duty-free imported goods.<\/b><\/p>\n<p>In cases where imported goods are exempt from tax under an investment project, when liquidated domestically, the enterprise...\u00a0<b>must pay taxes<\/b>\u00a0This is the case with goods subject to normal taxation.<\/p>\n<p>Some important notes when liquidating duty-free imported goods: The procedure must be carried out at the customs office where the business initially registered for duty-free status. The business must declare all relevant information regarding the shipment and fulfill its obligations to pay import duties and value-added tax at the time of liquidation. If the recipient is also a business enjoying the duty-free privilege, both parties need to update the information in the Deduction Tracking Form to ensure proper management according to regulations.<\/p>\n<h2 id=\"ftoc-heading-9\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thanh_ly_hang_nhap_khau_cua_doanh_nghiep_che_xuat_DNCX\"><\/span><b>Liquidation of imported goods by export processing enterprises (EPEs).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Export processing enterprises can liquidate goods in three main ways. Firstly, for sales, donations, or gifts within the domestic market, enterprises can choose one of two options: declare customs to change the purpose of use and pay all applicable taxes, or conduct on-site import\/export between the export processing enterprise and the domestic recipient. Secondly, in the case of exporting abroad, enterprises only need to declare export according to standard procedures. Finally, if the goods are no longer usable and need to be destroyed, the enterprise must prepare a destruction report, declare it to customs, and fully comply with current environmental protection requirements.<\/p>\n<h3 id=\"ftoc-heading-10\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Cap_nhat_moi_Cong_van_so_3365CHQ-GSQL_ngay_2542025\"><\/span><b>Latest update: Official document No. 3365\/CHQ-GSQL dated April 25, 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>According to Official Letter No. 3365\/CHQ-GSQL dated April 25, 2025, the Customs Department requests:<\/p>\n<ul>\n<li aria-level=\"1\">DNCX fully declares customs electronically in accordance with the provisions of point d, clause 2, Article 18 of the 2014 Customs Law, clause 2, Article 16a of Circular 39\/2018\/TT-BTC, and Articles 21 and 79 of Circular 38\/2015\/TT-BTC (amended and supplemented by Circular 39\/2018\/TT-BTC).<\/li>\n<li aria-level=\"1\">Customs documents must clearly state the reason for liquidation, the method of liquidation, and the shipment information.<br \/>\nIf the original declaration form has expired or been lost, the business needs to compare it with the actual production to provide a complete explanation.<\/li>\n<\/ul>\n<h2 id=\"ftoc-heading-11\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Liquidating imported goods requires adherence to regulations to avoid legal and tax risks. Businesses need to understand the following:<\/p>\n<ul>\n<li aria-level=\"1\">Conditions under which liquidation is permitted<\/li>\n<li aria-level=\"1\">Customs procedures vary depending on the type of liquidation.<\/li>\n<li aria-level=\"1\">Responsibility for declaring and paying taxes, especially in the case of tax-exempt goods or goods of export processing enterprises.<\/li>\n<li aria-level=\"1\">The latest guidelines from the Customs Department, specifically Circular 3365\/CHQ-GSQL of 2025.<\/li>\n<\/ul>\n<p>In addition, readers can contact MAN \u2013 Master Accountant Network to receive professional advice and consultation to help resolve issues quickly and accurately through:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Mobile \/ Zalo:\u00a0<\/b>0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>E-mail:\u00a0<\/b>man@man.net.vn<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Thanh l\u00fd h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? Thanh l\u00fd h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u1eed l\u00fd, thanh to\u00e1n ho\u1eb7c b\u00e1n l\u1ea1i h\u00e0ng h\u00f3a \u0111\u00e3 nh\u1eadp kh\u1ea9u nh\u01b0ng kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch ban \u0111\u1ea7u. Vi\u1ec7c thanh l\u00fd c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n d\u01b0\u1edbi nhi\u1ec1u h\u00ecnh th\u1ee9c nh\u01b0: Xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1091,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-225","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/225","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=225"}],"version-history":[{"count":1,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/225\/revisions"}],"predecessor-version":[{"id":1694,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/225\/revisions\/1694"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/media\/1091"}],"wp:attachment":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=225"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=225"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=225"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}